2208.90.55.00 - In containers each holding over 4 liters 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | pf.liters |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | $1.32/pf. liter |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers spirituous beverages specifically identified as tequila, packaged in containers with a capacity exceeding 4 liters. It falls under the broader category of "Other" spirituous beverages not otherwise specified. The focus here is on the volume of the individual container as the primary distinguishing factor.
The critical differentiator for this classification, 2208.90.55.00, is the volume of the receptacle. Its sibling category, 2208.90.50.00, exclusively covers tequila packaged in containers holding 4 liters or less. Therefore, any tequila product presented in bulk or large-format packaging exceeding 4 liters will be classified under this heading.
As this is a leaf node within the HTS, there are no further subcategories. Classification is determined solely by the type of spirit (tequila) and the volume of its immediate retail or bulk container. This ensures a clear and consistent method for identifying large-volume tequila imports or exports for customs purposes.